192 tal-2005 - Regolamenti ta’ l-2005 li jemendaw ir-Regolamenti ta’ l-2002 dwar Komunikazzjonijiet Elettroniċi (Taxxa fuq l-Income)

L.N. 192 of 2005

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Electronic Communications (Income Tax) (Amendment)

Regulations, 2005

IN virtue of the powers conferred by paragraph (b) of article 58 of

the Income Tax Management Act, hereinafter referred to as “the Act”,

the Prime Minister and Minister of Finance has made the following

regulations> -

(1) The title of these regulations is the Electronic Title and

commencement.

Communications (Income Tax) (Amendment) Regulations, 2005 and

they shall be read and construed as one with the Electronic

Communications (Income Tax) Regulations, 2002, hereinafter referred L.N. 232 of 2002.

to as “the principal regulations”.

(2) These regulations shall be deemed to have come into

force as from the year of assessment 2005.

(Regulation 6(2))

Authorisation of tax representative

Tax Reference Number

Inland Revenue

ROC Number ( where applicable )

PE Number ( where applicable)

This authorisation applies to a person appointing a tax practitioner as his/its tax

representative with respect to the electronic services or facilities provided by the

Commissioner of Inland Revenue. This authorisation supersedes any earlier authorisation,

delivered to the Commissioner of Inland Revenue.

I,

(enter name)

as legal representative of

(enter firm name)

authorise

(tax representative name)

identified by the Commissioner of Inland Revenue as

practitioner number

(tax representative PRN)

to act on my behalf in connection with the electronic services or facilities provided by the

Commissioner of Inland Revenue as indicated below. I acknowledge full responsibility for

the information submitted.

Tick (v) where applicable

Service

Filing of income tax return and financial statements

Filing of PT Reduction Form

Filing of FSS Forms

Tick (v) where applicable

Facility

Access (view only) to company’s payments and tax statements

Access (view only) to company’s tax return submission status

Access (view only) to firm’s payments of FSS tax and Social

Security Contributions

Count of services or facilities authorised in this form

Tick (v) where applicable

Export Key

A copy of the export key/s may be sent to my tax practitioner

(To receive electronic confirmation of the authority and similar correspondence,

indicate e-mail address: _________________________________________)

Signature

Date

Name in full _____________________________

ID No. __________________

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In regulation 2 of the principal regulations, in the definition Amends regulation

2 of the principal

of “tax representative”, for the words “authorised by a company under regulations.

the provisions of regulation 6 of these regulations to act on its behalf”

there shall be substituted the words “authorised by a person under the

provisions of regulation 6 of these regulations to act on his behalf”.

(Regulation 3(c))

List of forms that may be completed and delivered under these regulations

1. Forms for Payee Statement of Earnings (FS3) and Payer’s Annual Reconciliation

Statement (FS7) as approved by the Commissioner that are required to be submitted

under the provisions of the Final Settlement System (FSS) Rules, 1998.

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Regulation 4 of the principal regulations shall be deleted and Substitutes

regulation 4 of the

substituted by the following>

principal

regulations.

“Application.

(Regulation 7)

List of facilities to which electronic access may be granted

by the Commissioner

1. Access (view only) to person’s payments and tax statements.

2. Access (view only) to person’s tax return submission status.

3. Access (view only) to a person’s remittances of FSS tax deductions and Social

Security Contributions.

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(1) The provisions of paragraphs (a) and (b) of

regulation 3 shall apply to>

(i) companies as defined in the Income Tax Act<

(ii) individuals in possession of an electronic

identity (eID) issued by or on behalf of Government.

(2) The provisions of paragraph (c) of regulation

3 shall apply to any person who is a payer as defined in the

Final Settlement System (FSS) Rules, 1998.

L.N. 88 of

1988. (3) A return of income made in terms of article

10 of the Act by any company to which these regulations

apply and which is benefiting from any fiscal incentive

specified in Schedule G shall be considered as made and

delivered to the Commissioner only if submitted in accordance

with regulation 3(a) of these regulations.

(4)

These regulations shall not apply to the

following>

(a) a company carrying on banking business under

the Banking Act<

(b) a company carrying on the business of

insurance under the Insurance Business Act<

(c) a company which is owned and controlled,

directly or indirectly, by such company referred to at

paragraphs (a) or (b) hereof<

(d) a trust.”.

4. In regulation 6 of the principal regulations, the words

“company”, “which” and “its”, wherever they occur, shall be substituted

respectively by the words “person”, “whom” and “his”.

(Regulation 6A)

Registration for the FSS service

Tax Reference Number

ROC Number

Inland

P E Number

Revenue

This registration applies to a person wishing to submit FSS forms electronically over the

internet using the service provided by the Commissioner of Inland Revenue. (The person

may also nominate the employees/officials using this service.)

I

(enter name)

on behalf of _____________________________ (enter name of firm, where applicable)

hereby apply to register with the Commisioner of Inland Revenue in connection with the

FSS electronic service over the internet,

and I hereby appoint

(enter name and ID No.)

to act as manager of access to the FSS electronic service by other users within the firm.

I indicate the following as further users (maximum two)

User full name

Reference Number (ID)

Signature

Date

Full Name

ID No.__________________

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Immediately after regulation 6 of the principal regulations there

shall be added the following new regulation 6A>

(Regulation 4(2))

Fiscal Incentives

Fiscal incentives referred to in the following Schedules to the Income Tax

(Form of Return for a Company, Body Corporate or Undertaking) Rules

Schedule I

Schedule II

Schedule III

Schedule VI

Schedule VII

Schedule XVIII

Schedule XXIII

Schedule XXIV

Schedule XXV

Schedule XXVI

Schedule XXVII

Schedule XXVIII

Schedule XXIX

Schedule XXXIII

Schedule XXXIV

Schedule XXXV

Schedule XXXVI

Schedule XXXVII

Schedule XXXVIII

Schedule XLI

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Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

Fir-regolament 7 tar-regolamenti prinçipali, minflok il-kelma

“kumpannija” g[andha tid[ol il-kelma “persuna” u minflok il-kliem

“regolament 6,” g[andhom jid[lu l-kliem “regolament 6, jew lil persuna

re;istrata kif imiss ta[t ir-regolament 6A, jew kull persuna,”.

A person to whom regulation 4(2) applies shall

“Registration

for FSS

register for such service by filling and delivering to the

Service.

Commissioner the form prescribed in Schedule F.”.

6. In regulation 7 of the principal regulations, for the word

“company” there shall be substituted the word “person” and for the

words “regulation 6,” there shall be substituted the words “regulation 6

or to a person duly registered under regulation 6A, or to any person,”.

In subregulation (2) of regulation 9 of the principal regulations,

for the words “company has had its return” there shall be substituted

the word “person has had his return”, and for the words “it shall” there

shall be substituted the words “he shall”.

(a) Schedules B and E to the principal regulations shall be Substitution

and

addition of

substituted by the Schedules B and E to these regulations.

Schedules.

(b) The new Schedules D, F and G to these regulations shall

be added to the principal regulations.